Klauzule antyabuzywne w międzynarodowym unikaniu opodatkowania
Anti-abuse Rules in International Tax Evasion

Summary/Abstract: Purpose – The aim of the article is the presentation of anti-abuse rules – the legal mechanisms used to combat with improper use of double tax treaties. Design/methodology/approach – Author has used the literature studies methodology. Findings – The result of this articles are the de lege ferenda conclusions in terms of potential sealing Polish tax system. Originality/value – This paper have cognitive value about ways techniques to limit improper use of double tax treatment. The article presents the basic tools to combat aggressive tax planning, especially in domestic tax law and in treaty provisions.

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